Yariv Brauner

Yariv Brauner

Alumni Research Scholar
University of Florida Research Foundation Professor



Mailing Address:
Box #117627 Gainesville, FL 32611


(352) 273-0680

(352) 392-7647

Yariv Brauner joined the University of Florida faculty in 2006, after teaching at NYU, Northwestern and ASU. He has been a Visiting Professor or a guest speaker in various universities in the U.S. and abroad. He is an author of articles published in professional journals and law reviews, and a co-author of U.S. International Taxation – Cases and Materials (with Reuven S. Avi-Yonah and Diane M. Ring), now in its third edition. He taught multiple courses in the fields of Taxation, Corporate Taxation, International Taxation, International Trade Law, and the Law of Multinational Corporations. Professor Brauner's scholarship can be found on:


LL.B., Hebrew University School of Law; LL.M., in International Taxation, New York University School of Law; J.S.D., New York University School of Law

Tax Policy Colloquium

U.S. International Taxation (I & II)

Tax Treaties

International Tax Planning

Transfer Pricing

Corporate Taxation

Tax Policy

Taxation of Intellectual Property

Treaty Negotiation

International Business Transactions

Taxation and Development

Multinational Corporations and the Law

Masters Thesis

Doctoral Supervision


Book Chapters

  • “United States,” in Resolving Tax Treaty Disputes: Global Theory and Practice (Eduardo Baistrocchi, ed.)(Cambridge University Press 2013)
  • “Taxation of Companies on Capital Gains on Shares under United States Law and Tax Treaties,” in Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties (Guglielmo Maisto, ed.) (IBFD, 2013)
  • “CCCTB and Fiscally Transparent Entities – A Third Countries’ Perspective,” in Corporate Income Taxation in Europe: The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries (Lang et.al., eds.) (Edward Elgar, 2013)
  • “The History of Israeli Tax Treaties” (with Shay Menuchin), in History of Double Tax Conventions (Reimer, et. al., eds.) (Linde, 2013)
  • “Beneficial Ownership in United States’ Tax Law,” in Beneficial Ownership (Lang et al., eds.) (Linde, 2013)
  • The Meaning of "Enterprise," "Business" and "Business Profits" under United States Tax Treaties and Domestic Law (with Allison Christians), Ch. 19 in Guglielmo Maisto (Ed.), The Meaning of "Enterprise," "Business" and "Business Profits" under Tax Treaties and EU Tax Law (IBFD, 2011).


  • Policy Forum: Taxation of Corporate Groups—Lessons from the United States, 59(2) Canadian Tax Journal 295 (2011).

Other Publications

  • Why Does the United States Conclude Tax Treaties? And Why Does it not Have a Tax Treaty with Brazil? (in Portuguese), in the 2011 Bi-Annual IBDT International Tax Conference Proceedings, published in Revista Direito Tributario Atual.